{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-10-20",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-233_2011-10-20.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=141&type=1563347022&cHash=7f2b3c50159f5beef2fa103a33bd821b",
    "Checksum": "d65a88803b5a268432965589ee76b373"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/233"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 20.10.2011 I/1-2010/233"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 20.10.2011 I/1-2010/233"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 20.10.2011 I/1-2010/233"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abgaben und öffentliche Dienstpflichten"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 17 DBG (SR 642.11), Art. 30 StG (sGS 811.1). Die Übernahme der Kosten eines vorzeitigen Ausstiegs aus einem Autoleasingvertrag durch die Arbeitgeberin anlässlich der Kündigung des Arbeitsverhältnisses wurde zu Recht als steuerbares Einkommen des Angestellten und Leasingnehmers behandelt. Daran ändert nichts, dass dieser den Leasingvertrag mit einer Tochterunternehmung der Arbeitgeberin geschlossen hatte, diese einen Teil der Leasingraten übernahm und selber die Kündigung des Angestelltenverhältnisses aussprach (Verwaltungsrekurskommission, Abteilung I/1, 20. Oktober 2011, I/1-2010/233)."
    }
  ],
  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 10:13:17",
  "Checksum": "a6e560f42eda17d87b55ba23fc691fa5",
  "Sprache": "de",
  "Chunktime": "15.04.2026 15:32:59",
  "Chunks": [
    {
      "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_C0001.json",
      "offset": 0,
      "len": 4246,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00001.txt",
          "offset": 0,
          "len": 277
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00002.txt",
          "offset": 277,
          "len": 650
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00003.txt",
          "offset": 927,
          "len": 670
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00004.txt",
          "offset": 1597,
          "len": 591
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00005.txt",
          "offset": 1945,
          "len": 646
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00006.txt",
          "offset": 2591,
          "len": 659
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00007.txt",
          "offset": 3161,
          "len": 592
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00008.txt",
          "offset": 3753,
          "len": 493
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_C0002.json",
      "offset": 4246,
      "len": 4553,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00009.txt",
          "offset": 4246,
          "len": 644
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00010.txt",
          "offset": 4717,
          "len": 630
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00011.txt",
          "offset": 5347,
          "len": 693
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00012.txt",
          "offset": 5887,
          "len": 491
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00013.txt",
          "offset": 6378,
          "len": 242
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00014.txt",
          "offset": 6620,
          "len": 527
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00015.txt",
          "offset": 6945,
          "len": 636
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00016.txt",
          "offset": 7328,
          "len": 633
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00017.txt",
          "offset": 7829,
          "len": 497
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00018.txt",
          "offset": 8326,
          "len": 473
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_C0003.json",
      "offset": 8799,
      "len": 5304,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00019.txt",
          "offset": 8799,
          "len": 589
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00020.txt",
          "offset": 9371,
          "len": 613
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00021.txt",
          "offset": 9874,
          "len": 241
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00022.txt",
          "offset": 10115,
          "len": 678
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00023.txt",
          "offset": 10566,
          "len": 679
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00024.txt",
          "offset": 11228,
          "len": 336
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00025.txt",
          "offset": 11564,
          "len": 606
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00026.txt",
          "offset": 12061,
          "len": 610
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00027.txt",
          "offset": 12671,
          "len": 575
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00028.txt",
          "offset": 13206,
          "len": 495
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00029.txt",
          "offset": 13701,
          "len": 539
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_C0004.json",
      "offset": 14103,
      "len": 4902,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00029.txt",
          "offset": 13701,
          "len": 539
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00030.txt",
          "offset": 14240,
          "len": 540
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00031.txt",
          "offset": 14707,
          "len": 633
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00032.txt",
          "offset": 15340,
          "len": 692
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00033.txt",
          "offset": 15904,
          "len": 695
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00034.txt",
          "offset": 16560,
          "len": 438
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00035.txt",
          "offset": 16998,
          "len": 605
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00036.txt",
          "offset": 17448,
          "len": 343
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00037.txt",
          "offset": 17791,
          "len": 482
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00038.txt",
          "offset": 18255,
          "len": 512
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00039.txt",
          "offset": 18685,
          "len": 320
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_C0005.json",
      "offset": 19005,
      "len": 3355,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00040.txt",
          "offset": 19005,
          "len": 623
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00041.txt",
          "offset": 19628,
          "len": 332
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00042.txt",
          "offset": 19960,
          "len": 428
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00043.txt",
          "offset": 20371,
          "len": 642
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00044.txt",
          "offset": 21013,
          "len": 583
        },
        {
          "id": "SG/VWEK/001/I-1-2010-233_2011-10-20_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-233_2011-10-20_MC00045.txt",
          "offset": 21596,
          "len": 764
        }
      ]
    }
  ]
}